Arkansas Code
Subchapter 20 - Losses and Recoveries
§ 19-4-2004. Auditor's testimony

(a) In all criminal or civil actions brought as the result of the findings set forth in an audit report, the auditors making the audit shall give testimony upon request of the proper officers of the court and otherwise make their services available in the prosecution of any action.
(b) Auditors shall not be entitled to witness fees for giving testimony.